Personal income tax has been paid this year. Is it necessary to increase the social security base next year?

There is no necessary connection between the two.

However, there is something wrong with your unit's practice of determining the payment base. According to the regulations, the base of social security payment should be determined by the average monthly income of the insured person in the previous year combined with the local upper and lower limits, which has nothing to do with your income this year. Your income this year has increased compared with last year, which can only be reflected in your payment base next year.

You can negotiate with the unit to determine the payment base according to the regulations, otherwise you can complain to the social security agency. Social security audit is mainly about whether the audit unit has fully and comprehensively insured the employees.